Norma G. Heller, CPA

Chief Financial Officer

M.S. (Finance) Walsh College, Novi, Michigan

B.B.A. (Accounting) University of Michigan, Ann Arbor, Michigan

Professional Affiliations:

American Institute of Certified Public Accountants (AICPA)

Michigan Association of Certified Public Accountants (MACPA)

As Vice President - Finance and Operations responsible for overseeing all accounting, finance and administrative functions and supervising the accounting, contract and administrative staff. This includes overseeing and performing such activities as analyzing the financials, payroll, projections of proposed projects, budgeting, review of tax returns and audits prepared by Plante Moran, purchasing, inventory maintenance, administrative functions related to commercial activities and contracts. Ms. Heller is also responsible for maintaining relationships and negotiating fees as required with the accounting firm, benefits administrator, bank, insurance company, landlord, and 401(k) administrator.

As Accounting Manager for Miller & Associates, Ms. Heller was responsible for overseeing all client accounting functions (for more than 100 business clients) including financial statement compilations, payroll processing and other business accounting; year-end accounting; performance and preparation of nonprofit audits; research and set up of new accounting systems for clients, including government contractors; tax return preparation for both individuals and corporations; extensive tax planning for corporations; formulated and implemented marketing strategies to expand areas of work.